Can Brevet-Certified Staff Act as Attorneys? Check the Latest Regulati

Question:

MY NAME is Tri Purnama, and I am the finance manager of a manufacturing company domiciled in Bekasi. Our company has customarily appointed internal tax staff as attorneys to handle various tax matters on our behalf, including for the purposes of a tax audit.

I should mention that our tax staff member is a permanent employee who is still active and holds a tax course/training certificate issued by a tax course/training institution. The staff member in question is not a former employee of the Ministry of Finance (MoF).

In the near future, our company will once again be subject to a tax audit. For this reason, we intend to appoint the same internal tax staff member as our attorney. However, I have heard that the government recently issued a regulation amending the requirements to become a taxpayer's attorney. My question is: can our staff member who holds a tax course/training certificate still be appointed as the company's attorney?

Tri Purnama, Bekasi.

Answer:

THANK you for your question, Mr Tri Purnama. Before discussing the new regulation, it would be helpful to first review the provisions set out in the previous regulation to understand the context and its implications for your company. The previous regulation in question is the Minister of Finance Regulation No. 229 of 2014 concerning the Requirements and Exercise of Rights and Obligations of an Attorney (MoF Reg. 229/2014).

First of all, it should be understood that a taxpayer's employee may be appointed as an attorney of the taxpayer, including for corporate taxpayers such as your company. This is explained in Article 2 paragraph (1) and paragraph (4) subparagraph b of MoF Reg. 229/2014.

In this context, there are certain conditions or requirements that must be fulfilled for an employee to be appointed as an attorney. Pursuant to Article 3 paragraph (2) of MoF Reg. 229/2014, only permanent and active employees who receive income from the taxpayer, as evidenced by Article 21 Withholding Tax as reflected in the periodic Article 21 Income Tax returns, may accept such an appointment.

In addition, there is also a competence verification requirement as the basis for considering that a taxpayer's employee acting as an attorney is deemed to have a command of statutory provisions in the field of taxation.

One such requirement is that the employee must hold a tax course/training certificate issued by a tax course/training institution, as stipulated under Article 5 paragraph (2) subparagraph a of MoF Reg. 229/2014.

In the context of your company, it can be ascertained that the internal tax staff member is an active employee and already holds a tax course/training certificate. Accordingly, pursuant to the provisions under MoF Reg. 229/2014, the staff member fulfils the criteria to be appointed as the company's attorney.

However, the provisions governing the appointment of a taxpayer's attorney have been amended. These changes are set out in Minister of Finance Regulation No. 44 of 2026 concerning Requirements to Become an Attorney in the Field of Taxation and Procedures for the Exercise of Rights and the Fulfilment of Obligations of an Attorney in the Field of Taxation (MoF Reg. 44/2026), which repeals and replaces the former regulation, namely MoF Reg. 229/2014.

The question then arises: under the new regulation, can a tax staff member who holds a tax course/training certificate no longer be appointed as the company's attorney?

It should be noted that, unlike MoF Reg. 229/2014, which divided taxpayers' attorneys into 2 parties, namely tax consultants and taxpayer employees, MoF Reg. 44/2026 divides taxpayers' attorneys into 3 parties. This is as stated in Article 2 paragraph (2) of MoF Reg. 44/2026, which reads:

"(2) The parties that may be appointed as an attorney referred to in paragraph (1) include:

1. tax consultants;
2. other parties; and
3. family members."

Pursuant to the above provisions, it can be understood that MoF Reg. 44/2026 no longer places employees in a separate category eligible to act as attorneys; instead, they may fall within the category of other parties. The definition of other parties is set out in Article 1 number 4 of MoF Reg. 44/2026, which reads:

"Another Party is a person, other than a tax consultant and family member, who has obtained a certificate of registration that may be appointed by a taxpayer as an attorney pursuant to statutory provisions."

Further, where another party is appointed as an attorney, the other party must possess certain competencies in tax matters, as emphasised in Article 3 paragraph (1) of MoF Reg. 44/2026. The other party is deemed to possess certain competencies if they hold a certificate of registration, as stipulated in Article 3 paragraph (4) of MoF Reg. 44/2026, which reads:

"Another party acting as an attorney is deemed to have certain competencies in the taxation aspect referred to in paragraph (1) if they hold a certificate of registration."

Fundamentally, a certificate of registration is a certificate issued by the minister of finance or an appointed official stating that the other party may act as an attorney, as defined in Article 1 number 7 of MoF Reg. 44/2026.

In this regard, the verification of competence is no longer based on individual documents, such as a tax course/training certificate, but has shifted to a centralised assessment system, evidenced by a certificate of registration issued by the minister of finance or an appointed official.

In the case of your company, it can be understood that the internal tax staff member can, in principle, continue to act as the company's attorney, provided that the person concerned holds a certificate of registration.

Procedures for obtaining a certificate of registration is further regulated in the provisions stipulating tax consultants and other parties acting as taxpayers' attorneys, as affirmed in Article 3 paragraph (5) of MoF Reg. 44/2026. See 'Employees Acting as Attorneys Must Hold a Certificate of Registration'

The next question is: what provisions apply to your company's internal tax staff member who holds a tax course/training certificate but does not yet hold a certificate of registration?

Pursuant to Article 16 paragraph (1) of MoF Reg. 44/2026, a person other than a tax consultant who holds a tax course/training certificate may continue to be appointed as an attorney until 31 December 2026. In other words, your company's internal tax staff member may continue to be appointed as an attorney until the end of this year.

To avail of this transitional provision, a specific procedure must be followed. Pursuant to Article 16 paragraph (2) of MoF Reg. 44/2026, your company must prepare a special power of attorney in hard copy, attaching a photocopy of the tax course/training certificate.

The special power of attorney must be submitted directly to the director general of taxes through the tax office (kantor pelayanan pajak/KPP in Indonesian), tax dissemination, service and consultation office (kantor pelayanan, penyuluhan, dan konsultasi perpajakan/KP2KP in Indonesian), for administration into the Directorate General of Taxes (DGT) system, as explained in Article 16 paragraph (3) of MoF Reg. 44/2026.

In addition, please note that a special power of attorney accompanied by a photocopy of a previously issued tax course/training certificate remains valid until the completion of the exercise of rights and fulfilment of tax obligations according to that special power of attorney. This is as affirmed in Article 16 paragraph (4) of MoF Reg. 44/2026. See 'Diploma or Brevet Certificate as Attorneys Only Valid Until This Year'

Accordingly, it can be concluded that your company's internal tax staff member who holds a tax course/training certificate may continue to be appointed as the company's attorney. However, such an appointment may only be made until the end of 2026. For appointments in subsequent years, the internal tax staff member will first need to obtain a tax registration certificate.

That concludes the answer we are able to provide. We hope this is helpful.

For your information, the Tax Consultation column is published each week to answer selected questions from loyal DDTCNews readers. For those wishing to submit a question, please send it to the following e-mail address: [email protected].